The components of accrued liabilities consisted of the following (in thousands):


	September 30, 2026		December 31, 2025
Payroll and employee-related expenses	$	90,824	$	85,396
Accrued accounts payable	32,452		12,804







Leasehold improvement expenditures	10,631		4,485

Other accrued liabilities	40,860		29,478
Total accrued liabilities	$	174,767	$	132,163

The following table shows the changes in the Company’s estimated product warranty accrual, included in accrued liabilities, for the nine months ended September 30, 2026 and twelve months ended December 31, 2025, respectively (in thousands):


	September 30, 2026		December 31, 2025
Balance at the beginning of the period	$	2,474	$	2,033
Accruals of warranties issued, net	2,092		2,553
Settlements of warranty claims	(1,778)		(2,112)
Balance at the end of the period	$	2,788	$	2,474

During the year ended December 31, 2025, the Company entered into agreements to acquire property in Costa Rica and construct a manufacturing facility and warehouse, totaling approximately 330,000 square feet, for the production of medical devices. The total capital project is expected to cost approximately $91 million. As of September 30, 2026, the Company had made payments totaling $57.6 million, of which $20.3 million was paid during the nine months ended September 30, 2026. In accordance with ASC 360, the Company capitalized these payments within property and equipment, net, in the condensed consolidated balance sheets, as they represent costs directly attributable to acquiring the assets and preparing them for their intended use, including the cost of land, construction work performed, and capitalizable advance payments.